The preparation of the Report is guided by the Global Reporting Initiative’s (GRI) G4 Sustainability Reporting Guidelines (GRI Guidelines). The GRI Guidelines are established to enable organisations to measure and understand their most critical impacts on the environment, society and the economy.
The Report has been prepared in accordance with the GRI’s ‘Core’ reporting option. The Report is divided into two sections: Part I includes items reported under the GRI’s General Standard Disclosure recommendations; and Part II includes Spark Infrastructure’s Specific Standard Disclosures on aspects that are determined to be material to Spark Infrastructure.
Readers of the Report may also wish to reference the Company’s 2017 Annual Report and the 2017 Corporate Governance Statement, which contain further details of Spark Infrastructure’s performance, activities and practices during the 2017 calendar year.